Results 91 to 100 of about 549 (259)

From Photoalignment to Structured Light: Liquid Crystal Platforms for Beam Shaping and Complex Wavefronts

open access: yesAdvanced Functional Materials, EarlyView.
Photoaligned and photopatterned liquid crystal platforms provide programmable control of optical phase, polarization, and spin‐orbit interactions, enabling compact generation of structured light and complex wavefronts. This review highlights how tailored molecular orientations transform simple beams into designed optical fields, opening versatile ...
Le Zhou   +6 more
wiley   +1 more source

PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat)

open access: yesProfita, 2017
The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against ...
Taufik Akbar
doaj  

Advancements in Hypersaline Wastewater Treatment: The Promise of Quasi‐Liquid Surfaces to Reduce Salt Scaling

open access: yesAdvanced Functional Materials, EarlyView.
Durable quasi‐liquid polymer brush surfaces provide an anti‐scaling strategy for hypersaline brine evaporation and zero‐liquid‐discharge desalination. The smooth, liquid‐like QLS interface suppresses substrate‐side salt nucleation, promotes compact crystallization and dewetting, reduces crystal–surface contact area, and enables low‐adhesion salt ...
Mohammed Imran Khan, Bei Fan
wiley   +1 more source

Impact of Disorder on Microscopic Superconducting and Normal‐State Responses in a Kagome Metal

open access: yesAdvanced Functional Materials, EarlyView.
Using depth‐resolved, field‐ and pressure‐dependent μSR$\umu{\rm SR}$ measurements, we show that disorder in Ta‐doped KV3Sb5 drives a crossover from nodal to nodeless superconductivity while strongly modifying the normal‐state magnetic response. Our results reveal that disorder affects superconductivity and magnetism in fundamentally different ways ...
J. N. Graham   +18 more
wiley   +1 more source

Chemically Fueled Systems Chemistry Across Length Scales

open access: yesAdvanced Functional Materials, EarlyView.
Chemically fueled reaction cycles regulate processes through single and multiple catalytic sites on the molecular and assembly scale. This gives rise to unique kinetically controlled properties/functions like spatio‐temporal catalysis, oscillations, optical properties, and perform work.
Brigitte A. K. Kriebisch, Job Boekhoven
wiley   +1 more source

Auditor Rotation and Conservatism

open access: yesKorea International Accounting Review, 2009
null 한정희, null 문상혁
openaire   +1 more source

Halide Perovskite Integrated Photovoltaic Cathodes Incorporating Pt on ZIF‐8‐Derived Carbon for Solar Hydrogen Production

open access: yesAdvanced Functional Materials, EarlyView.
A low‐Pt catalyst supported on zeolitic imidazolate framework (ZIF‐8)‐derived porous carbon and graphite is integrated with a halide perovskite photovoltaic, yielding cathodes that achieve a high photocurrent density (∼20 mA cm−2) under simulated sunlight and exhibit remarkable stability in acidic media over several days, thereby demonstrating a ...
Na Yeong Oh   +12 more
wiley   +1 more source

Studying the Relationship between Auditor Tenure and Management of Real Activities in Pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]

open access: yesحسابداری سلامت, 2014
Introduction: The Concerns about the effects of long-term relationships between auditor and client on the auditor independency and audit quality have led to formulate regulations such as mandatory rotation of auditors for limiting these relationships ...
Y. Badavar Nahandi   +1 more
doaj  

Essays on experimental audit research: auditor-client negotiation and auditor rotation

open access: yes, 2018
Die Aufgabe des Abschlussprüfers besteht darin, die Ordnungsmäßigkeit der Rechnungslegung des geprüften Unternehmens sicherzustellen. In der Praxis führen jedoch Ermessenspielräume in der Bilanzierung regelmäßig zu Meinungsverschiedenheiten zwischen Abschlussprüfer und Mandanten, die in Verhandlungen über die Rechnungslegung resultieren können.
openaire   +3 more sources

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